You are required to submit this if you are carrying on a business and are required to submit a Statement of Financial Position under section 102 of the Income Tax Regulation.
You are not required to submit this schedule if you are preparing your accounts on cash basis pursuant to Section 59(e) of the Regulation.
Please note that this schedule must be submitted to MIRA via MIRAconnect together with your income tax return (MIRA 604), or if permitted under section 103 of the Income Tax Regulation, to MIRA counter with your income tax return.
You can download Schedule 2 - Statement of Financial Position from here.
